应付税款法 meaning in English
taxes payable method
Examples
- Taxes payable method
应付税款法 - Income tax accounting treatment methods are divided into taxes parable method and tax effect accounting mainly
所得税会计处理方法主要分为应付税款法和纳税影响会计法。 - It is generally considered that taxes parable method follows cash basis , but tax effect accounting follows
一般认为，应付税款法遵循了收付实现制，而纳税影响法则遵循的是权责发生制。 - 2006 the ministry of finance issued a new " enterprise accounting standards no . 18 - - income tax , " discard the old norms of the income tax accounting cope with the tax law and accounting impact of tax law the requirement for balance sheet debt for income tax accounting , leading to the new criteria and norms in the old definition of difference , income to determine income tax expenses and losses relating to the disposal of significant differences
2006财政部新发布的《企业会计准则第18号? ?所得税》 ，摒弃了旧规范中所得税会计核算的应付税款法和纳税影响会计法，规定采用资产负债表债务法进行所得税的会计核算，从而导致新准则与旧规范在差异定义、收益确定所得税费用计算、亏损处理等方面存在着很大的差异。 - However , the author thinks : both methods follow accrual basis . the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting , while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting
然而，笔者认为：应付税款法与纳税影响会计法都遵循了权责发生制，两者的主要区别在于，应付税款法是以税收法规为主导来处理所得税会计问题，而纳税影响会计法则是以会计法规为主导来处理所得税会计问题。